About NAES
About NAES

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United States Equestrian Federation

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Horse Appraisals & Litigation Consulting
NAES Mission Statement

We are dedicated to every client and ensure that all cases are handled with the highest level of confidentiality, experience, knowledge and ethics.

The Company

North American Equine Services (NAES) provides professional and accurate horse appraisals compliant with IRS and USPAP guidelines. Services include case review and research.

For thirty-nine years, NAES’ President, David D. Johnson has served as an Expert Witness at trial including equine litigation consulting services covering all breeds, disciplines, and related activities.

At the Court's direction via a properly served subpoena, NAES is specifically called upon to provide a myriad of legal opinions in order to clarify confusing equine activities. These opinions are necessary in enabling the jury or judge in forming the correct decision.

NAES is considered one of the premier providers of expert witness testimony in the United States and Canada.

Executive Summary of Services
  • 38 years of courtroom experience
  • Establish case viability
  • 1,000 varied cases (visit Rule 26 on our website)
  • Experience with most breeds and disciplines
  • Member of the USEF (58015), affiliations
  • Knowledgeable with the new “Safe Sport Rules Guidelines”

  • Review of opposing valuations and appraisals
  • Written opinions created with the advice of counsel
  • Preparation of rebuttal questions
  • 40 Years of teaching expertise
  • Complimentary phone consultation 623-582-8635
Upon accepting a case, NAES asks that the client provides
  • Copies of all documentation
  • Police reports
  • Reports from third parties
  • List of possible deponents
  • List of relevant, specific experts
  • Names, addresses and phone numbers of witnesses
  • Any documentation from other attorneys that may have been retained 

Confidentiality & NAES

NAES sends a comprehensive list of cases where we’ve been asked to render consultation or an opinion to be offered to a court of law.  This Case Guide is sent only to licensed members of the bar and related insurance companies.

As you may imagine, NAES clients expect absolute confidentiality in their dealings with our firm.  There is no legal requirement we know of, that requires specific case files to be kept by individuals or companies (such as NAES) offering expert consultation or testimony.  However, there may be instances where NAES does in fact have such files. (These instances may be where we anticipate further case action or an appeal of a lower court’s ruling).

Should you desire additional case information you will need to serve NAES with an appropriate subpoena deuces tecum from the court of record in your case.  Obviously, that court must be convinced of the probative value to be gained by examination of NAES case records.  In addition, signed permission must be obtained from all parties in the requested case.

As far as NAES is concerned, in cases involving insurance companies, there have been no instances where such companies have granted permission to examine NAES files.

If the desired case has been listed as having depositions and trial testimony then it will be your responsibility to secure from the specific court or law firm such documents.  Any expenses involved will be yours.

Please call with any questions whatsoever.  NAES will try and help you as much as possible.

Code of Ethics and Conflict of Interest Policy

Code of Ethics and Conflict of Interest Policy
Executive or Administrative Staff, Advisory Board of Directors

As the premier financial appraisers and evaluators of the equestrian sport in the United States and North America and because we operate in the public spotlight, we are expected to conduct our affairs in a manner consistent with the great trust that has been placed in us. This requires our behavior to conform to the highest ethical principles.

For these reasons, North American Equine Services, LLC, (NAES), requires its staff to conduct business with integrity, to maintain a standard of ethical conduct consistent with the regulations of all jurisdictions in which NAES conducts business, and to be guided by the knowledge that we are guardians of equestrian valuation and must maintain the values, spirit, and ideals of the sport and its part in the international movement.

Furthermore, because the appearance of impropriety can be just as damaging as actual impropriety, conduct which appears to be improper is also unacceptable. (See definitions below.) Accordingly, we are required to comply with the following NAES Code of Ethics when representing or participating in NAES activities or procedures:

1. Conduct all dealings with honesty and fairness.
2. Respect the rights of all employees to fair treatment and equal opportunity,
free from discrimination or harassment of any type.
3. Know, understand and comply with the laws, regulations,
and codes of conduct governing the conduct of NAES business – both domestic and foreign.
4. Ensure that all transactions are handled honestly and recorded accurately and openly where possible.
5. Protect information which belongs to NAES its clients and suppliers.
6. Avoid conflicts of interest, both real and perceived.
7. Never use NAES assets or information for personal gain.
8. Recognize that even the appearance of misconduct or impropriety can be very damaging to the reputation of the NAES, and act accordingly.

Conflicts of Interest

These principles provide a framework of integrity for interactions with or on behalf of NAES. However, given the unique makeup of the NAES, more in-depth questions may arise regarding conflicts of interest. For this reason the following guidance is provided:

• NAES defines a conflict of interest as any personal or financial (both direct and indirect) relationship including relationships of family members (see definition below) that could influence or be perceived to influence objectivity when representing or conducting business for, or on behalf of, NAES.

• NAES defines “family” for these purposes as follows: spouse, parent, child or spouse of a child, brother, sister, spouse of a brother or sister, a cohabiting companion, or any other individual with a significant familial or familial-like relationship. Both parent and child shall include step-parent and step-child.

• NAES defines a substantial appearance of a conflict of interest as whenever others may reasonably infer from the circumstances that a conflict exists. Because the appearance of impropriety can be just as damaging as actual impropriety, conduct that appears to be improper must be disclosed so that the appropriate NAES entity may determine whether such substantial appearance of a conflict is deemed to be a prohibited conflict of interest. For these reasons, an individual must recues himself/herself from participating in the NAES case activity giving rise to the substantial appearance of a conflict of interest unless and until it is determined that no conflict exists.

For example, if personal or financial interests exist with any person or concern with whom NAES has a business interest or other relationship or you have a personal or financial relationship with any party to the case, (horse or human) a substantial appearance of a conflict of interest exists and the other relationship or interest could influence or be perceived to influence the objectivity of your decisions relative to the case:

1. Disclose the interest to the court, where applicable, and all parties.
2. Recusal from any formal or informal discussions related to a relationship between NAES and the person or concern unless authorized by the relevant parties.

Inappropriate hospitality or gift giving between individuals can also create a conflict of interest. Gifts, cash, travel, hotel accommodations, entertainment or favors are neither to be given nor received except those of nominal value exchanged in the normal course of business. Favors or other assets or gifts may be accepted if they are part of open and generally accepted practices and serve to promote the best interest of NAES and would not embarrass the individual or NAES if publicly disclosed and would not compromise objectivity and integrity.


Any person who violates or condones the violation of the Code of Ethics is subject to disciplinary measures, which may include termination of employment in NAES.

This code serves as a framework for ethical conduct but does not cover every situation. If you are unclear about the requirements of this code, please contact the NAES at the following address:

North American Equine Services, LLC
David D. Johnson – Senior Equine Appraiser
President & CEO
35644 N. 11th Avenue
Phoenix, AZ 95086
Telephone: (623) 582 -8635
Fax: (602) 780-0202


NAES would like to thank all of the contributing photographers for their generosity in allowing
NAES to post photographs throughout this web site. Photo credits are listed, where appropriate.

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